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9. At the end of each ye allowance for doubtful accounts by an amount sufficient

ID: 2584772 • Letter: 9

Question

9. At the end of each ye allowance for doubtful accounts by an amount sufficient to provi uncollectible accounts. At the end of last year, it estimate $3,400 of its total accounts receivable. ar, a company ages its accounts receivable and increases its de for the estimated d it would not be able to collect 10 points a. Give the journal entry to increase the allowance account under the assumption it had a $150 credit balance before the adjustment (show all T-account ledgers required for the entry). 10 points b. Give the entry under the assumption the allowance account had a $225 debit balance before the adjustment (show all T-account ledgers required for the entry).

Explanation / Answer

a Bad debts expense         Allowance for doubtful accounts Bad debts expense 3250 =3400-150 Debit Credit Debit Credit         Allowance for doubtful accounts 3250 Adjustment 3250 Beg. Bal. 150 End. Bal 3250 Adjustment 3250 End. Bal 3400 b Bad debts expense         Allowance for doubtful accounts Bad debts expense 3625 =3400+225 Debit Credit Debit Credit         Allowance for doubtful accounts 3625 Adjustment 3625 Beg. Bal. 225 End. Bal 3625 Adjustment 3625 End. Bal 3400